† Index of state's average revenue/kilowatt hour.
Alabama's property taxes are among the lowest in the country, and taxes overall don't make too big a dent in entrepreneurs' wallets. "Alabama has developed a highly rated workforce-training program that helps leverage its competitive cost position," says Karen Kerrigan of the SBE Council. "The only downside is the liability climate. Alabama needs reforms that make it difficult to file frivolous law suits."
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